NAREIT supports the enactment of federal legislation to allow states that streamline their sales tax systems to treat all retail sales equally by collecting existing sales and use taxes for sales at physical locations and remote sales. This legislation would impose no new taxes on Internet sales while providing funds to reduce unprecedented budget shortfalls during the worst economic conditions seen in generations at minimal or no cost to the federal government.

• Congressional Research Service Report Outlines Recent Legislation and Issues Surrounding Internet Sales Tax - 5/7/13
• NAREIT FirstBrief: Senate Passes Bipartisan Marketplace Fairness Act of 2013 - 5/6/13
• Co-sponsors of S. 743, the Marketplace Fairness Act of 2013- 4/24/13
• Legislative Text of S. 743, the Marketplace Fairness Act of 2013, as Introduced in the Senate - 4/22/13
• Obama Administration’s Statement of Policy in Support of S.743, the Marketplace Fairness Act of 2013 -4/22/13
• Marketplace Fairness Act Scores Major Victory In Senate-Passed Budget -3/25/13
• Legislative Text of H.R. 684, the Marketplace Fairness Act of 2013, as Introduced in the House – 2/14/13
• Co-sponsors of H.R. 684, the Marketplace Fairness Act of 2013- 2/14/13
• NAREIT FirstBrief: Bipartisan Marketplace Fairness Act of 2013 Introduced in House and Senate -2/14/2013
• Marketplace Fairness Coalition supports the Marketplace Fairness Act  -2/14/13
• NAREIT Endorses Marketplace Fairness Act of 2013 -2/14/2013
• Business Community Letter of Support to Senate Finance Committee Chair Max Baucus and Ranking Member Orrin Hatch for S. 1832 the Marketplace Fairness Act - 2/1/12
• Business Community Letter to Sen. Baucus and Entire U.S. Senate Requesting Co-Sponsorship of S. 1832, the Marketplace Fairness Act- 1/31/12
• Business Joint Letter of Support for H.R. 3179, the Marketplace Equity Act- 1/18/12
• National Real Estate Organizations' Joint Letter of Support for S. 1832, the Marketplace Fairness Act - 11/23/11
• NAREIT FirstBrief: Marketplace Fairness Act Introduced in Senate - 11/9/11
• Congressional Press Release: Bipartisan Group of Senators Introduces Bill Allowing States to Close Sales-Tax Loophole - 11/9/11
• Co-sponsors of S. 1832, the Marketplace Fairness Act - 11/9/11
• Legislative Text of S. 1832, the Marketplace Fairness Act, as Introduced in the Senate - 11/9/11
• NAREIT letter to Senators urging the passage of S. 1832, the Marketplace Fairness Act - 11/9/11
• Industry Letter to Co-Chairs of Joint Select Committee on Deficit Reduction Urging Recommendation to Provide States Authority to Require Remote Sellers to Collect Sales/Use Tax - 11/2/11
• Congressional Research Service Report Regarding State Taxation of Internet Transactions - 11/1/11
• Co-sponsors of H.R. 3179, the Marketplace Equity Act of 2011 - 10/13/11
• Legislative Text of H.R. 3179, the Marketplace Equity Act of 2011, as Introduced in the House - 10/13/11
• NAREIT FirstBrief: Main Street Fairness Act Introduced in Senate and House of Representatives - 8/1/11
• Amazon.com Letter of Support for Newly Introduced Main Street Fairness Act - 7/29/11
• Section-by-Section of S. 1452, the Main Fairness Street Act - 7/29/11
• Summary of S. 1452, the Main Street Fairness Act - 7/29/11
• Co-sponsors of S. 1452, the Main Street Fairness Act - 7/29/11
• Legislative Text of S. 1452, the Main Street Fairness Act, as Introduced in the Senate - 7/29/11
• Co-sponsors of H.R. 2701, the Main Street Fairness Act - 7/29/11
• Legislative Text of H.R. 2701, the Main Street Fairness Act, as Introduced in the House - 7/29/11
• NAREIT letter to Senators urging the passage of Main Street Fairness Act - 7/9/10
• NAREIT Memo on Main Street Fairness Act - 7/9/10
• Frequently Asked Questions Regarding H.R. 5660
• List of Supporters of H.R. 5660 - 7/8/10
• NAREIT Supports H.R. 5660 - 7/6/10
• Summary of H.R. 5660
• Representative Bill Delahunt (D-MA) Introduces H.R. 5660
• H.R. 5660, Main Street Fairness Act, as Introduced - 7/1/10
• Streamlined Sales Tax Governing Board Web Site

- NAREIT members only. Please log in at the prompt or click here for membership information.